The transfer of wealth

The hiding places

Mossack Fonseca data seen by the Guardian relates to more than 200,000 companies for which the firm acted as registered agent. Often used lawfully to anonymously hold property and bank accounts, these companies were registered in a range of tax havens and this map shows the most popular locations among its clients. The British Virgin Islands held more than 100,000 companies.

Caribbean

Africa

Oceania

Sey

Panama

Bah

British Virgin Islands

The intermediaries

Rather than dealing directly with company owners, Mossack Fonseca mostly acted on instructions from intermediaries, usually accountants, lawyers, banks and trust companies. In Europe, these offshore facilitators are concentrated in Switzerland, Jersey, Luxembourg and the United Kingdom.

Europe

Oceania

S America

M East

Asia

US

Ur

Jersey

Hong Kong

Swi

Lux

UAE

UK

Pan

The hidden owners

Where does the money flowing offshore come from? The information is hard to discover because real owners usually hide behind nominees, people with no real control and no assets in the company who simply lend their signature. A small sample of about 13,000 owners from all over the world, recently compiled by Mossack Fonseca, gives some indication. China and Russia top the list.

UK

Africa

Caribbean

N America

S America

M East

Asia

Europe

Russia

Ita

Swi

Hong

Kong

Isr

China

Arg

Ury

Bra

Per

Col

US

The hiding places

Mossack Fonseca data seen by the Guardian relates to more than 200,000 companies for which the firm acted as registered agent. Often used lawfully to anonymously hold property and bank accounts, these companies were registered in a range of tax havens and this map shows the most popular locations among its clients. The British Virgin Islands held more than 100,000 companies.

Caribbean

Africa

Oceania

Seychelles

Niue

Panama

Bahamas

British Virgin Islands

The intermediaries

Rather than dealing directly with company owners, Mossack Fonseca mostly acted on instructions from intermediaries, usually accountants, lawyers, banks and trust companies. In Europe, these offshore facilitators are concentrated in Switzerland, Jersey, Luxembourg and the United Kingdom.

Europe

Oceania

S America

M East

Asia

US

Urg

Jersey

Hong Kong

Switzerland

Lux

UAE

UK

Panama

Chi

The hidden owners

Where does the money flowing offshore come from? The information is hard to discover because real owners usually hide behind nominees, people with no real control and no assets in the company who simply lend their signature. A small sample of about 13,000 owners from all over the world, recently compiled by Mossack Fonseca, gives some indication. China and Russia top the list.

UK

Africa

Caribbean

N America

S America

M East

Asia

Europe

Russia

Ita

Swi

Hong Kong

Isr

UAE

China

Arg

Ury

Bra

Peru

Ecu

Col

BVI

US

MCO

United

Kingdom

Europe

Caribbean

Africa

Caribbean

N America

Africa

Oceania

Oceania

S America

S America

M East

M East

Asia

Asia

Europe

Seychelles

China

US

Urg

Russia

Italy

Switzerland

Hong Kong

Israel

UAE

China

Jersey

Arg

Ury

Brasil

Peru

Ecu

Col

BVI

US

Samoa

Niue

Hong Kong

Switzerland

Lux

UAE

United

Kingdom

Panama

Panama

Bahamas

British Virgin Islands

The hiding places

Mossack Fonseca data seen by the Guardian relates to more than 200,000 companies for which the firm acted as registered agent. Often used lawfully to anonymously hold property and bank accounts, these companies were registered in a range of tax havens and this map shows the most popular locations among its clients. The British Virgin Islands held more than 100,000 companies.

The intermediaries

Rather than dealing directly with company owners, Mossack Fonseca mostly acted on instructions from intermediaries, usually accountants, lawyers, banks and trust companies. In Europe, these offshore facilitators are concentrated in Switzerland, Jersey, Luxembourg and the United Kingdom.

The hidden owners

Where does the money flowing offshore come from? The information is hard to discover because real owners usually hide behind nominees, people with no real control and no assets in the company who simply lend their signature. A small sample of about 13,000 owners from all over the world, recently compiled by Mossack Fonseca, gives some indication. China and Russia top the list.

MCO

United

Kingdom

Europe

Caribbean

Africa

Caribbean

N America

Africa

Oceania

Oceania

S America

S America

M East

M East

Asia

Asia

Europe

Seychelles

China

US

Urg

Russia

Italy

Switzerland

Hong Kong

Israel

UAE

China

Jersey

Arg

Ury

Brasil

Peru

Ecu

Col

BVI

US

Samoa

Niue

Hong Kong

Switzerland

Lux

UAE

United

Kingdom

Panama

Panama

Bahamas

British Virgin Islands

The hiding places

Mossack Fonseca data seen by the Guardian relates to more than 200,000 companies for which the firm acted as registered agent. Often used lawfully to anonymously hold property and bank accounts, these companies were registered in a range of tax havens and this map shows the most popular locations among its clients. The British Virgin Islands held more than 100,000 companies.

The intermediaries

Rather than dealing directly with company owners, Mossack Fonseca mostly acted on instructions from intermediaries, usually accountants, lawyers, banks and trust companies. In Europe, these offshore facilitators are concentrated in Switzerland, Jersey, Luxembourg and the United Kingdom.

The hidden owners

Where does the money flowing offshore come from? The information is hard to discover because real owners usually hide behind nominees, people with no real control and no assets in the company who simply lend their signature. A small sample of about 13,000 owners from all over the world, recently compiled by Mossack Fonseca, gives some indication. China and Russia top the list.

Guardian graphic | Data obtained by Sudddeutsche Zeitung and distributed by the ICIJ